Article 12 - ALABAMA TERMINAL EXCISE TAX ACT
- Section 40-17-320 - Short title
- Section 40-17-321 - Legislative intent
- Section 40-17-322 - Definitions
- Section 40-17-323 - Promulgation of rules; reporting forms or format
- Section 40-17-324 - Exchange of information with other states
- Section 40-17-325 - Levy of excise tax; rates
- Section 40-17-326 - Taxable activities; terminal operators deemed suppliers; tax to be added to selling price of motor fuel
- Section 40-17-327 - Taxable unaccounted for motor fuel losses at a terminal
- Section 40-17-328 - Fuels on which tax is levied; who is liable for tax
- Section 40-17-329 - Exemptions
- Section 40-17-330 - Refund petitions and claims
- Section 40-17-331 - Floor-stocks tax on motor fuel
- Section 40-17-332 - Licenses required
- Section 40-17-333 - Application for license
- Section 40-17-334 - Licensed permissive suppliers
- Section 40-17-335 - Surety bond
- Section 40-17-336 - Refusal to issue license; appeal
- Section 40-17-337 - Issuance of license; nontransferability
- Section 40-17-338 - Discontinuance of business by a licensee
- Section 40-17-339 - Cancellation of license
- Section 40-17-340 - Filing of monthly return and payment due
- Section 40-17-341 - Remitting of taxes due to supplier or permissive supplier
- Section 40-17-342 - Requirements for returns
- Section 40-17-343 - Deductions from monthly return for payments not previously remitted; administrative discount
- Section 40-17-344 - Payments held in trust for the state; notification of nonpayment
- Section 40-17-345 - Import verification number; licensing
- Section 40-17-346 - Monthly exporter returns
- Section 40-17-347 - Monthly informational report of terminal operators; annual report
- Section 40-17-348 - Monthly informational report of motor fuel transporter
- Section 40-17-349 - Violations
- Section 40-17-350 - Transportation of motor fuel; inspections
- Section 40-17-351 - Civil penalties
- Section 40-17-352 - Criminal penalties
- Section 40-17-353 - Seizure of storage receptacles pending payment of taxes, interest, and penalties; sale of motor fuel; forfeiture of contraband
- Section 40-17-354 - Recordkeeping
- Section 40-17-355 - Refusal to permit inspection
- Section 40-17-356 - Dyed diesel fuel
- Section 40-17-357 - Preemption of local laws
- Section 40-17-358 - Taxes to be borne by consumer and paid once
- Section 40-17-359 - Distribution and use of proceeds
- Section 40-17-360 - Disposition of aviation fuel proceeds
- Section 40-17-361 - Disposition of diesel proceeds
- Section 40-17-362 - Use of tax proceeds for highway purposes
- Section 40-17-362.1 - Motor fuel taxes to be used for road and bridge purposes only; exceptions
- Section 40-17-363 - Funding